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Irs gov freefile com 6. Irs gov freefile com   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Irs gov freefile com Reporting Tips to Your EmployerElectronic tip statement. Irs gov freefile com Final report. Irs gov freefile com Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. Irs gov freefile com All tips you receive are income and are subject to federal income tax. Irs gov freefile com You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Irs gov freefile com The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Irs gov freefile com Reporting your tip income correctly is not difficult. Irs gov freefile com You must do three things. Irs gov freefile com Keep a daily tip record. Irs gov freefile com Report tips to your employer. Irs gov freefile com Report all your tips on your income tax return. Irs gov freefile com  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. Irs gov freefile com This chapter will also show you how to treat allocated tips. Irs gov freefile com For information on special tip programs and agreements, see Publication 531. Irs gov freefile com Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. Irs gov freefile com   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Irs gov freefile com How to keep a daily tip record. Irs gov freefile com   There are two ways to keep a daily tip record. Irs gov freefile com You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Irs gov freefile com You should keep your daily tip record with your tax or other personal records. Irs gov freefile com You must keep your records for as long as they are important for administration of the federal tax law. Irs gov freefile com For information on how long to keep records, see How long to keep records in chapter 1. Irs gov freefile com    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Irs gov freefile com To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. Irs gov freefile com Also, Publication 1244 is available online at www. Irs gov freefile com irs. Irs gov freefile com gov/pub/irs-pdf/p1244. Irs gov freefile com pdf. Irs gov freefile com Publication 1244 includes a 1-year supply of Form 4070A. Irs gov freefile com Each day, write in the information asked for on the form. Irs gov freefile com   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Irs gov freefile com Although you do not report these tips to your employer, you must report them on your tax return. Irs gov freefile com   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Irs gov freefile com Then, each workday, write the date and the following information. Irs gov freefile com Cash tips you get directly from customers or from other employees. Irs gov freefile com Tips from credit and debit card charge customers that your employer pays you. Irs gov freefile com The value of any noncash tips you get, such as tickets, passes, or other items of value. Irs gov freefile com The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Irs gov freefile com Electronic tip record. Irs gov freefile com   You can use an electronic system provided by your employer to record your daily tips. Irs gov freefile com If you do, you must receive and keep a paper copy of this record. Irs gov freefile com Service charges. Irs gov freefile com    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Irs gov freefile com This is part of your wages, not a tip. Irs gov freefile com See examples below. Irs gov freefile com Example 1. Irs gov freefile com Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Irs gov freefile com Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Irs gov freefile com Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Irs gov freefile com Do not include the 18% charge in your tip diary. Irs gov freefile com Service charges that are paid to you are considered wages, not tips. Irs gov freefile com Example 2. Irs gov freefile com Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Irs gov freefile com David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. Irs gov freefile com Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Irs gov freefile com Be sure to include this amount in your tip diary. Irs gov freefile com Reporting Tips to Your Employer Why report tips to your employer. Irs gov freefile com   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Irs gov freefile com What tips to report. Irs gov freefile com   Report to your employer only cash, check, and debit and credit card tips you receive. Irs gov freefile com   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Irs gov freefile com   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Irs gov freefile com Do not report to your employer any portion of the tips you receive that you pass on to other employees. Irs gov freefile com However, you must report tips you receive from other employees. Irs gov freefile com    Do not report the value of any noncash tips, such as tickets or passes, to your employer. Irs gov freefile com You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. Irs gov freefile com How to report. Irs gov freefile com    If your employer does not give you any other way to report tips, you can use Form 4070. Irs gov freefile com Fill in the information asked for on the form, sign and date the form, and give it to your employer. Irs gov freefile com To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Irs gov freefile com   If you do not use Form 4070, give your employer a statement with the following information. Irs gov freefile com Your name, address, and social security number. Irs gov freefile com Your employer's name, address, and business name (if it is different from your employer's name). Irs gov freefile com The month (or the dates of any shorter period) in which you received tips. Irs gov freefile com The total tips required to be reported for that period. Irs gov freefile com You must sign and date the statement. Irs gov freefile com Be sure to keep a copy with your tax or other personal records. Irs gov freefile com   Your employer may require you to report your tips more than once a month. Irs gov freefile com However, the statement cannot cover a period of more than 1 calendar month. Irs gov freefile com Electronic tip statement. Irs gov freefile com   Your employer can have you furnish your tip statements electronically. Irs gov freefile com When to report. Irs gov freefile com   Give your report for each month to your employer by the 10th of the next month. Irs gov freefile com If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Irs gov freefile com Example. Irs gov freefile com You must report your tips received in September 2014 by October 10, 2014. Irs gov freefile com Final report. Irs gov freefile com   If your employment ends during the month, you can report your tips when your employment ends. Irs gov freefile com Penalty for not reporting tips. Irs gov freefile com   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. Irs gov freefile com (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Irs gov freefile com ) The penalty amount is in addition to the taxes you owe. Irs gov freefile com   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Irs gov freefile com To do so, attach a statement to your return explaining why you did not report them. Irs gov freefile com Giving your employer money for taxes. Irs gov freefile com   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Irs gov freefile com If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Irs gov freefile com   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. Irs gov freefile com All taxes on your regular pay. Irs gov freefile com Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. Irs gov freefile com Federal, state, and local income taxes on your reported tips. Irs gov freefile com    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Irs gov freefile com If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Irs gov freefile com See Publication 505, Tax Withholding and Estimated Tax, for more information. Irs gov freefile com    Uncollected taxes. Irs gov freefile com You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. Irs gov freefile com These uncollected taxes will be shown on your 2013 Form W-2. Irs gov freefile com See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Irs gov freefile com Reporting Tips on Your Tax Return How to report tips. Irs gov freefile com    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. Irs gov freefile com What tips to report. Irs gov freefile com   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Irs gov freefile com Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Irs gov freefile com Add to the amount in box 1 only the tips you did not report to your employer. Irs gov freefile com    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Irs gov freefile com    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Irs gov freefile com   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Irs gov freefile com Cash and charge tips you received that totaled less than $20 for any month. Irs gov freefile com The value of noncash tips, such as tickets, passes, or other items of value. Irs gov freefile com Example. Irs gov freefile com Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Irs gov freefile com Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Irs gov freefile com He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Irs gov freefile com Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. Irs gov freefile com He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Irs gov freefile com Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Irs gov freefile com    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Irs gov freefile com To report these taxes, you must file a return even if you would not otherwise have to file. Irs gov freefile com You must use Form 1040. Irs gov freefile com (You cannot file Form 1040EZ or Form 1040A. Irs gov freefile com )    Use Form 4137 to figure social security and Medicare taxes. Irs gov freefile com Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Irs gov freefile com Use Form 8959 to figure Additional Medicare Tax. Irs gov freefile com    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Irs gov freefile com To get railroad retirement credit, you must report tips to your employer. Irs gov freefile com Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. Irs gov freefile com   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Irs gov freefile com For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Irs gov freefile com   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Irs gov freefile com You must report these amounts as additional tax on your return. Irs gov freefile com Unlike the uncollected portion of the regular (1. Irs gov freefile com 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. Irs gov freefile com    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Irs gov freefile com You must report these taxes on Form 1040, line 60. Irs gov freefile com See the instructions for Form 1040, line 60. Irs gov freefile com (You cannot file Form 1040EZ or Form 1040A. Irs gov freefile com ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Irs gov freefile com They are not included in box 1 with your wages and reported tips. Irs gov freefile com If box 8 is blank, this discussion does not apply to you. Irs gov freefile com What are allocated tips. Irs gov freefile com   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Irs gov freefile com Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Irs gov freefile com No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. Irs gov freefile com How were your allocated tips figured. Irs gov freefile com   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Irs gov freefile com Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Irs gov freefile com For information about the exact allocation method used, ask your employer. Irs gov freefile com Must you report your allocated tips on your tax return. Irs gov freefile com   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Irs gov freefile com Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Irs gov freefile com Add to the amount in box 1 only the tips you did not report to your employer. Irs gov freefile com This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. Irs gov freefile com   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Irs gov freefile com How to report allocated tips. Irs gov freefile com   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Irs gov freefile com (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. Irs gov freefile com )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Irs gov freefile com Complete Form 4137, and include the allocated tips on line 1 of the form. Irs gov freefile com See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Irs gov freefile com Prev  Up  Next   Home   More Online Publications
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Irs gov freefile com Index A Absence, temporary, Temporary absences. Irs gov freefile com Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Irs gov freefile com , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Irs gov freefile com No exemption for spouse, Alimony paid. Irs gov freefile com Annual exclusion, gift tax, Annual exclusion. Irs gov freefile com Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Irs gov freefile com Considered unmarried, Unmarried persons. Irs gov freefile com Archer MSA, Archer medical savings account (MSA). Irs gov freefile com Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Irs gov freefile com Benefits paid under QDROs, Benefits paid to a child or other dependent. Irs gov freefile com , Benefits paid to a spouse or former spouse. Irs gov freefile com Birth of dependent, Death or birth. Irs gov freefile com C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Irs gov freefile com Child support Alimony, difference from, Child support. Irs gov freefile com Clearly associated with contingency, Clearly associated with a contingency. Irs gov freefile com Contingency relating to child, Contingency relating to your child. Irs gov freefile com Payment specifically designated as, Specifically designated as child support. Irs gov freefile com Child support under pre-1985 agreement, Child support under pre-1985 agreement. Irs gov freefile com Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Irs gov freefile com Claiming parent, when child is head of household, Special rule for parent. Irs gov freefile com Custody of, Custodial parent and noncustodial parent. Irs gov freefile com Death of child Head of household, qualifying person to file as, Death or birth. Irs gov freefile com Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Irs gov freefile com States, Community property states. Irs gov freefile com Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Irs gov freefile com Nondeductible expenses, Nondeductible expenses. Irs gov freefile com Custody of child, Custodial parent and noncustodial parent. Irs gov freefile com D Death of dependent, Death or birth. Irs gov freefile com Death of recipient spouse. Irs gov freefile com , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Irs gov freefile com Deductions Alimony paid, Deducting alimony paid. Irs gov freefile com Alimony recapture, Deducting the recapture. Irs gov freefile com Limits on IRAs, IRA contribution and deduction limits. Irs gov freefile com Marital, Marital deduction. Irs gov freefile com Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Irs gov freefile com Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Irs gov freefile com Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Irs gov freefile com Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Irs gov freefile com Invalid, Invalid decree. Irs gov freefile com Unmarried persons, Unmarried persons. Irs gov freefile com Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Irs gov freefile com Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Irs gov freefile com Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Irs gov freefile com Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Irs gov freefile com Filing status, Filing Status, More information. Irs gov freefile com Head of household, Requirements. Irs gov freefile com Form 1040 Deducting alimony paid, Deducting alimony paid. Irs gov freefile com Reporting alimony received, Reporting alimony received. Irs gov freefile com Form 1040X Annulment, decree of, Unmarried persons. Irs gov freefile com Form 8332 Release of exemption to noncustodial parent, Written declaration. Irs gov freefile com Form 8379 Injured spouse, Injured spouse. Irs gov freefile com Form 8857 Innocent spouse relief, Relief from joint liability. Irs gov freefile com Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Irs gov freefile com Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Irs gov freefile com , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Irs gov freefile com Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Irs gov freefile com Expenses for, as alimony (Table 4), Table 4. Irs gov freefile com Expenses for a Jointly-Owned Home Sale of, Sale of home. Irs gov freefile com HSAs (Health savings accounts), Health savings account (HSA). Irs gov freefile com I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Irs gov freefile com Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Irs gov freefile com Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Irs gov freefile com Innocent spouse relief, Relief from joint liability. Irs gov freefile com Insurance premiums, Life insurance premiums. Irs gov freefile com Invalid decree, Invalid decree. Irs gov freefile com IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Irs gov freefile com Itemized deductions on separate returns, Itemized deductions. Irs gov freefile com ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Irs gov freefile com Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Irs gov freefile com Change to separate return, Separate returns after joint return. Irs gov freefile com Divorced taxpayers, Divorced taxpayers. Irs gov freefile com Exemption for spouse, Joint return. Irs gov freefile com Joint and individual liability, Joint and individual liability. Irs gov freefile com Relief from joint liability, Relief from joint liability. Irs gov freefile com Signing, Signing a joint return. Irs gov freefile com Jointly-owned home Alimony payments for, Payments for jointly-owned home. Irs gov freefile com Expenses for, as alimony (Table 4), Table 4. Irs gov freefile com Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Irs gov freefile com K Kidnapped child Head of household status and, Kidnapped child. Irs gov freefile com L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Irs gov freefile com M Marital community, ending, Ending the Marital Community Marital status, Marital status. Irs gov freefile com Married persons, Married persons. Irs gov freefile com Medical savings accounts (MSAs), Archer medical savings account (MSA). Irs gov freefile com Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Irs gov freefile com MSAs (Medical savings accounts), Archer medical savings account (MSA). Irs gov freefile com N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Irs gov freefile com Nonresident aliens Joint returns, Nonresident alien. Irs gov freefile com Withholding, Withholding on nonresident aliens. Irs gov freefile com P Parent Head of household, claim for, Special rule for parent. Irs gov freefile com Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Irs gov freefile com Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Irs gov freefile com , Benefits paid to a spouse or former spouse. Irs gov freefile com Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Irs gov freefile com Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Irs gov freefile com Table 2, Table 2. Irs gov freefile com Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Irs gov freefile com Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Irs gov freefile com Spouse's debts, applied to, Tax refund applied to spouse's debts. Irs gov freefile com Release of exemption to noncustodial parent, Written declaration. Irs gov freefile com Revocation, Revocation of release of claim to an exemption. Irs gov freefile com Relief from joint liability, Reminders, Relief from joint liability. Irs gov freefile com Relief from separate return liability Community income, Relief from liability arising from community property law. Irs gov freefile com Reporting requirements Alimony received, Reporting alimony received. Irs gov freefile com Returns Amended return required, Unmarried persons. Irs gov freefile com Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Irs gov freefile com S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Irs gov freefile com Separate maintenance decrees, Unmarried persons. Irs gov freefile com , Divorce or separation instrument. Irs gov freefile com , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Irs gov freefile com Community or separate income, Community or separate income. Irs gov freefile com Exemption for spouse, Separate return. Irs gov freefile com Itemized deductions, Itemized deductions. Irs gov freefile com Relief from liability, Relief from liability arising from community property law. Irs gov freefile com Separate liability, Separate liability. Irs gov freefile com Tax consequences, Separate returns may give you a higher tax. Irs gov freefile com Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Irs gov freefile com Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Irs gov freefile com Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Irs gov freefile com Spouse Defined for purposes of alimony, Spouse or former spouse. Irs gov freefile com Refund applied to debts, Tax refund applied to spouse's debts. Irs gov freefile com Statute of limitations Amended return, Unmarried persons. Irs gov freefile com Injured spouse allocation, Injured spouse. Irs gov freefile com T Tables and figures Exemption for dependents (Table 3), Table 3. Irs gov freefile com Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Irs gov freefile com Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Irs gov freefile com Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Irs gov freefile com Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Irs gov freefile com Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Irs gov freefile com Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Irs gov freefile com Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Irs gov freefile com , Payments to a third party. Irs gov freefile com Property settlements, transfers to, Transfers to third parties. Irs gov freefile com Tiebreaker rules, Tiebreaker rules. Irs gov freefile com TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Irs gov freefile com Unmarried persons, Unmarried persons. Irs gov freefile com W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Irs gov freefile com Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Irs gov freefile com Prev  Up     Home   More Online Publications